26 U.S. Code § 6512 - Limitations in case of petition to Tax Court

If the Secretary has mailed to the taxpayer a notice of deficiency under section
6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section
6213(a) (or 7481(c) with respect to a determination of statutory interest or section
7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except—

(1)As to overpayments determined by a decision of the Tax Court which has become final, and

(2)As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final, and

(3)As to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Tax Court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive, and

(4)As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63, and

(5)As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section
6213(a), and

(6)As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).

(b) Overpayment determined by Tax Court

(1) Jurisdiction to determine

Except as provided by paragraph (3) and by section
7463, if the Tax Court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year, of gift tax for the same calendar year, or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer. If a notice of appeal in respect of the decision of the Tax Court is filed under section
7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.

(2) Jurisdiction to enforce

If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest. An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.

(3) Limit on amount of credit or refund

No such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid—

(A)after the mailing of the notice of deficiency,

(B)within the period which would be applicable under section
6511(b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the grounds upon which the Tax Court finds that there is an overpayment, or

(C)within the period which would be applicable under section
6511(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section
6511 and before the date of the mailing of the notice of deficiency—

(i)which had not been disallowed before that date,

(ii)which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or

(iii)in respect of which a suit for refund had been commenced before that date and within the period specified in section
6532.

In the case of a credit or refund relating to an affected item (within the meaning of section
6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections
6229 and
6230(d) for the periods under section
6511(b)(2), (c), and (d).

In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) ofsection
6511 shall be 3 years.

(4) Denial of jurisdiction regarding certain credits and reductions

The Tax Court shall have no jurisdiction under this subsection to restrain or review any credit or reduction made by the Secretary under section
6402.

(c) Cross references

(1)For provisions allowing determination of tax in title 11 cases, see section
505(a) of title
11 of the United States Code.

(2)For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined by such court, see section
7430.

Subsec. (b)(1). Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section
7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”

1997—Subsec. (b)(2). Pub. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”

Subsec. (b)(3). Pub. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) ofsection
6511 shall be 3 years.”

Pub. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section
6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections
6229 and
6230(d) for the periods under section
6511(b)(2), (c), and (d).”

Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

1980—Subsec. (a). Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent, of tax imposed” for “decedent, or of tax imposed” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1).

Subsec. (b)(1). Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (b)(1). Pub. L. 91–172, §§ 101(j)(48),
960(b), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section
7463 of this title.

Amendment by section 1239(c)(2) ofPub. L. 105–34applicable to partnership taxable years ending after Aug. 5, 1997, see section 1239(f) ofPub. L. 105–34, set out as a note under section
6225 of this title.

Pub. L. 105–34, title XII, § 1282(b),Aug. 5, 1997, 111 Stat. 1038, provided that: “The amendment made by subsection (a) [amending this section] shall apply to claims for credit or refund for taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”

Pub. L. 105–34, title XIV, § 1451(c),Aug. 5, 1997, 111 Stat. 1054, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1988 Amendments

Amendment by section 6244(a), (b)(2) ofPub. L. 100–647applicable to overpayments determined by the Tax Court which have not been refunded by the 90th day after Nov. 10, 1988, see section 6244(c) ofPub. L. 100–647, set out as a note under section
6214 of this title.

Pub. L. 100–647, title VI, § 6246(c),Nov. 10, 1988, 102 Stat. 3751, provided that: “The amendments made by this section [amending this section and section
7481 of this title] shall apply to assessments of deficiencies redetermined by the Tax Court made after the date of the enactment of this Act [Nov. 10, 1988].”

Pub. L. 100–647, title VI, § 6247(c),Nov. 10, 1988, 102 Stat. 3752, provided that: “The amendments made by this section [amending this section and section
7481 of this title] shall be effective with respect to Tax Court cases for which the decision is not final on the date of the enactment of this Act [Nov. 10, 1988].”

Amendment by Pub. L. 100–418applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) ofPub. L. 100–418, set out as a note under section
164 of this title.

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for applicability of amendment to any partnership taxable year ending after Sept. 3, 1982, if partnership, each partner, and each indirect partner requests such application and Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) ofPub. L. 97–248, set out as an Effective Date note under section
6221 of this title.

Effective Date of 1980 Amendments

Amendment by Pub. L. 96–589effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) ofPub. L. 96–589, set out as a note under section
108 of this title.

Amendment by Pub. L. 95–600applicable to partnership items arising in partnership taxable years beginning after Dec. 31, 1978, see section 212(c) ofPub. L. 95–600, set out as a note under section
6501 of this title.

Effective Date of 1976 Amendment

Amendment by section 1307(d)(2)(F)(vii) ofPub. L. 94–455applicable to taxable years beginning after Dec. 31, 1976, see section 1307(e) ofPub. L. 94–455, set out as a note under section
501 of this title.

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–406applicable, except as otherwise provided in section 1017(c) through (i) ofPub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406applicable for plan years beginning after Dec. 31, 1975, see section 1017 ofPub. L. 93–406, set out as an Effective Date; Transitional Rules note under section
410 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–614applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) ofPub. L. 91–614, set out as a note under section
2501 of this title.

Effective Date of 1969 Amendment

Amendment by section 101(j)(47), (48) ofPub. L. 91–172effective Jan. 1, 1970, see section 101(k)(1) ofPub. L. 91–172, set out as an Effective Date note under section
4940 of this title.

Amendment by section 960(b) ofPub. L. 91–172effective one year after Dec. 30, 1969, see section 962(e) ofPub. L. 91–172, set out as an Effective Date note under section
7463 of this title.

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.